Which of the following items would be recorded as part of the accounting system for a retail shop? (i) Rent of shop £2400 p.a. (ii) Rent of flat over shop which is used by the owner as a main residence £2400 (iii) Bank charges on the owner's bank account £450 (iv) Telephone for the shop £800. Would the answer be different if the telephone was used for private as well as business use? (v) Running expenses of the car used for business deliveries and also to take the children to school £2300 p.a. (vi) An employment contract for an employee with specialist knowledge signed when the employee agreed to work for the business. No payment was made. (vii) Salary for employee £20 000 p.a. (viii) A signed contract with a specialist supplier for one line of business to sell their products exclusively. It entitles the owner of the shop to discounts on the cost of the goods purchased and the sole right to market the product within the area. (ix) Payments for a holiday for the owner's family made through the business bank account